Corporate Tax Registration
Also known as: CT Registration, FTA Corporate Tax Registration, Corporate Tax Registration UAE
Quick Answer
Corporate tax registration is the mandatory process of registering a UAE business with the Federal Tax Authority (FTA) for corporate tax and obtaining a Tax Registration Number — required even for free-zone companies and businesses that will pay 0%.
Every taxable person in the UAE — mainland and free-zone — must register for corporate tax on the FTA's EmaraTax portal. Registration is separate from filing: you register once to obtain a Tax Registration Number (TRN), then file a return every year. Even a Qualifying Free Zone Person expecting the 0% rate must register; there is no 'free-zone exemption' from registering.
New companies must apply within three months of incorporation or establishment, under FTA Decision No. 3 of 2024 — not from licence issuance. (Companies that existed before 1 March 2024 followed a now-expired staggered timeline based on licence-issuance month.) Missing the deadline triggers a fixed administrative penalty of AED 10,000, payable even if no tax is owed.
ZETUP PRO handles EmaraTax corporate-tax registration, retrieves the TRN, and tracks the deadline, coordinating with the client's tax accountant or audit firm for the actual return.
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